Indonesia has now opened the door to trade in accounting services in the ASEAN region.

However, to compete effectively in the ASEAN Economic Community, several aspects of the Indonesian accounting profession require serious attention and effective follow-up by both the government and associations. Several emerging aspects, such as the profession's demographics, the number of practitioners, and the competency of Indonesian accountants, still need to be developed and improved.

On the other hand, the regulation of the accounting profession in Indonesia is still not optimal in terms of coordination and harmonization. Several regulators regulate the accounting profession, and some of these regulations overlap, creating an undue burden on the profession. Furthermore, Indonesia fundamentally lacks comprehensive guidelines for the development strategy of the Indonesian accounting profession. Such guidelines are needed as a mutually agreed-upon framework to provide direction for stakeholders in developing the Indonesian accounting profession

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Following up on the above, in 2016 the Center for Financial Professional Development (PPPK) initiated the formation of the Indonesian Accounting Profession Architecture (APAI), a comprehensive framework that explains the main factors that influence the achievement of a trusted and accountable accounting profession. This architecture was created to provide direction for the development of the Indonesian Accounting profession and is the main reference for various parties in making policies for the development of the accounting profession under their authority.

To develop the Architecture, the PPPK conducted a series of activities, including initial data collection, literature review, focus group discussions (FGDs), hearings on exposure drafts, finalizing the APAI draft, and so on. At this stage, the PPPK conducted public hearings and exposure drafts by inviting stakeholders to discuss the APAI.